US TAX COURT 
                                                                  WASHINGTON DC
 
Henry Patriot                       )						
                                    )          DOCKET #1151x-xx
     v.                             )          Motion to Vacate
                                    )              
Commissioner Internal Revenue       )
____________________________________)
   

Pursuant to Rules 161, Petitioners hereby files his Motion for Reconsideration .from the Court's Order dated April 18, 2008 based on the following reasons:

1. Petitioner submitted his affidavit of expenses and deductions under oath, dated March 12, 2008. This was correct and Petitioner was entitled to those deductions and medical expenses.

2. As stated many times, Taxpayer had a house fire, did not have the records to substantiate the deductions and was entitled to use the Cohen rule.

3. Petitioner answered the stipulations of fact truthfully and honestly to the best of his knowledge. Taxpayer could not remember all the facts due to his age and mental health. The Commissioner refused to answer the Stipulations submitted by Petitioner dated February 6, 2008 and Commissioner should be sanctioned for refusing to cooperate.

4. The District Counsel used his stipulations to bludgeon an elderly pro se litigant. Stipulations are to be agreed to in advance and then signed by both parties to memorialize the agreement. However District Counsel sent pro se litigant stipulations that were unusable.

5. Petitioner submitted in court his marriage certificate which is valid and legal under South Carolina Law.

6. Petitioner testified and presented credible evidence. He did not advance any frivolous or groundless arguments and the court refused to specify what arguments they considered to be such.

7. Respondent only produced hearsay evidence and did not meet his burden of proof. The court states that IRS transcripts are to be accepted as fact when everyone knows the IRS makes many mistakes.

8. Decision in this case is unwarranted and should be recalled. The penalty under IRC §6673 is unwarranted, unjustified and should be rescinded.

CERTIFICATE OF SERVICE: I hereby certify that on or about this date, I mailed properly a copy of this pleading to the Respondent at his or her proper mail addresses.

________________________ DATE: May 1, 2008
Henry Patriot
Greenville, SC 29615